Corrective Action Plans

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This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person resp...
This finding is caused by the District’s claiming more reimbursements than they had expended. The District is fully aware of this situation. The District is implementing additional procedures to ensure funds are requested to meet only the immediate cash needs of the federal programs. The person responsible for the corrective action is Ed Canning, the superintendent. The anticipated completion date of the corrective action plan is immediately. The plan for monitoring adherence is the District will reconcile all federal expenditures prior to requesting reimbursements.
The City of Lowell agrees with the finding identified and respectfully submits the following Corrective Action Plan for the year ending June 30, 2023. The City did not document the part of the policy that is needed to show that the vendor was not suspended or debarred from the Federal Government th...
The City of Lowell agrees with the finding identified and respectfully submits the following Corrective Action Plan for the year ending June 30, 2023. The City did not document the part of the policy that is needed to show that the vendor was not suspended or debarred from the Federal Government through SAM.gov before the contract was entered into. The City has discussed the procedure of policy and has identified that the review and documentation on the selected vendor needs to happen prior to approval of the contract by City Council. It will be the responsibility of the city treasurer and the city manager to adhere to the policy to document the review of the vendor through SAM.gov. if anyone has questions about the plan, please contact the city manager or city treasurer at 616-897-8457.
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standar...
Uniform Data System (UDS) Reporting Planned Corrective Action: Data analysts within the Information Technology Systems Department will retain all supporting documentation for data elements reported in future annual UDS report submissions. The IT Systems Department will also implement more standardized reporting tools to replace the Microsoft Access database that a former employee used to prepare 2022 UDS report visits. During the audit, the new data analyst employees could not locate nor replicate the supporting data for visits reported in the 2022 UDS report. Person Responsible for Corrective Action Plan: Joe Mendez, IT Systems Director Anticipated Date of Completion: February 15, 2024
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding. Going forward, they will run the EIV reports for tenants.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made an additional deposit of $84 to the security deposit bank account on August 1, 2023 and has established a system in order to properly fund the account going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Auditee agrees with the finding and has made the required surplus cash deposit of $22,035 to the residual receipts reserve account on Jun e30, 2023 and has established a system in order to prevent any untimely surplus cash deposits going forward. No further action is required.
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESS...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned – The ESSER III claim has been amended to use the correct indirect cost rate. Management has implemented procedures to ensure that the correct indirect cost rates will be used to claim on the ESSER III grant.
View Audit 7273 Questioned Costs: $1
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to...
Management Views – Management agrees with the finding and the recommendation. Corrective Action Planned - Management and the Board will continue to designate competent staff to oversee and review the financial reports and approve them before issuance. However, it is not feasible or cost effective to add staff with the competence to prepare these reports. Anticipated Completion Date – This action will be ongoing.
Finding 5514 (2023-002)
Significant Deficiency 2023
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet...
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned. Finding 2023-002 Failure to Meet the Standards for Safeguarding Customer Information. The security of all customer information is very important to Huntington Junior College. We have engaged a new IT firm to establish and maintain proper GLBA requirements. All faculty and staff will be retrained on information security policies and procedures.
Finding 5511 (2023-001)
Significant Deficiency 2023
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enroll...
A. The specific findings and plans of action are as follows: Huntington Junior College is committed to addressing the findings of our administration of Title IV programs. We concur with the findings and recommendations of the audit team. B. Actions Taken or Planned - Finding 2023-001 Untimely Enrollment Status Reporting. During Spring 2023 the transition to non-profit status created some delays in processing information. Financial Aid officers have been counseled to emphasize the importance of timely enrollment reporting.
Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not revi...
Finding 2023-004 Eligibility Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. Four participant case files were not reviewed through the Organization’s peer review process and two participant case files were not reviewed in a timely manner through the Organization’s peer review process. b. Four instances in which the family’s first month’s prorated cash assistance payment was not properly calculated based upon the date the Cooperative Agreement and Rights and Responsibilities Form was signed by the client. c. One instance in which a family was underpaid based upon their family size and eligibility for the month. d. One instance in which a family was moved from the Refugee Cash Assistance program to another program and the expenses remained to be charged under the Refugee Cash Assistance program. Responsible Individuals: Nathan Beyer, Sheri Ekdom, Tim Jurgens Corrective Action Plan: a. The procedures for case file review will be reviewed to ensure the process can be followed, even when there is turnover in staff. b. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate the arrival date for proration of the first month of payments. c. The procedures will be reviewed with staff, and an additional review put in place where necessary, to ensure staff are fully trained on how to calculate family size and eligibility. d. The procedures will be reviewed with staff for removing a client from the program, and notifying staff to void checks. The checks in question were voided and credited back to the grant for $481.48 and $878.00 in September 2023 which is within the grant’s budget period. LSS is also implementing a new software program to help the review process be more efficient, and less reliant on manual processes. Checks and balances will be integrated into the software, allowing for electronic review of files. The software will also help automate some of the ongoing documentation requirements. Anticipated Completion Date: December 31, 2023
View Audit 7260 Questioned Costs: $1
Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to t...
Finding 2023-003 Reporting Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: a. The quarterly report ending December 2022 for the fiscal year award 2020 improperly excluded expenditures incurred of $85,000 relating to the Services to Older Refugees set-aside services program. b. The semi-annual ORR6, covering the period of 4/1/2022 – 9/30/2022, was not submitted timely. c. The FFATA report filed for Sioux Falls School District included the incorrect Subaward Obligation/Action Date. Responsible Individuals: Nathan Beyer, Emily Lyons, Tim Jurgens Corrective Action Plan: a. Due to transitions in staffing, there was an error in the reporting of one quarterly report. It was not caught in the review process, but was corrected on the subsequent quarterly report. The process for completion and review of the quarterly reports will be reviewed to determine if any changes are necessary. b. The process and timing of reporting submissions will be reviewed with staff to ensure reports are submitted in a timely manner. c. FFATA reporting requirements will be reviewed to ensure management has the correct understanding of reporting terms. Anticipated Completion Date: December 31, 2023
Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assista...
Finding 2023-002 Allowable Costs / Costs Principles and Activities Allowed or Unallowed Administration for Children and Families FFAL 93.566 Refugee and Entrant Assistance – State Administered Programs Finding Summary: One instance identified in which a family was overpaid for a monthly cash assistance payment. Responsible Individuals: Nathan Beyer & Emily Lyons Corrective Action Plan: One check was mis-keyed when entered for payment, and the client was overpaid by $20. Procedures will be reviewed to determine if there are additional steps that can be taken to catch entry errors. Anticipated Completion Date: December 31, 2023
View Audit 7260 Questioned Costs: $1
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
Action Taken: The cost of implementing a complete set of controls far outweighs the benefits derived by such. It is not financially feasible to have a complete set of controls.
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
The Executive Director continues to work to assume this responsibility to ensure this is prepared accurately. Anticipated resolution with future submission. Contact Donna Braun at 920-386-2866 x 101.
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in revie...
Dodge County Housing has a system of internal controls that is reviewed and updated annually. Duties are segregated within the staff members to ensure that no one individual handles a transaction from inception to completion. Board Commissioners are aware of the limitations and participate in reviewing purchases and payments in addition to monitoring budgets and monthly financials. We will continue to segregate duties whenever possible and implement procedures to incorporate the above recommendation throughout the year and monitor, update or change internal controls and procedures as necessary. This action is continually monitored with an annual review of internal controls in place as of the date of this letter. Administrative staff has increased to allow duties to be further segregated. Contact Donna Braun at 920-386-2866 x 101.
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries a...
We continue to implement procedures to incorporate the above recommendation throughout the year to take advantage of training and information as available. The Executive Director has taken on more responsibility to reduce the reliance on the audit firm. Discussion and review of any auditor entries are reviewed prior to the audit submission. The Board of Commissioners will continue to monitor this situation and may attempt to fill future board positions with a member who has expertise to contribute to the review of financials or consider contracting an accounting firm to assist in preparation. The Executive Director and Supervisor will utilize accounting degrees and participate in trainings to further reduce the reliance on the audit firm in the March 2024 submission. Contact Donna Braun at 920-386-2866 x 101.
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program st...
The Authority continues to strengthen its procedures surrounding family rent calculations at initial and recertification reviews in the Section 8 Housing Choice Voucher Program. A second review, conducted by a Housing Choice Voucher Manager, will be required for all such calculations. All program staff will be required to review and be refreshed on Income and Rent calculations on an annual basis. For the file in question, a correction will be made with an effective date of January 1, 2024.
View Audit 7237 Questioned Costs: $1
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
The Authority has implemented procedures to properly budget all expenditures. The Finance team will monitor and recommend updates to the budget monthly as spending needs arise.
View Audit 7237 Questioned Costs: $1
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be req...
The Authority continues to strengthen its procedures surrounding tenant rent calculations at initial and recertification reviews in the Low-Income Housing Program. A second review, conducted by a Public Housing Manager, will be required for all such calculations. All Public Housing staff will be required to maintain a Rent Calculation Certification on a bi-annual basis. For the file in question, a correction was made with a retroactive effective date of June 1, 2022.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
As documented in our response to the auditor's comment, we plan to monitor and segregate duties as efficiently as possible.
2023-001 – Equipment management Management agrees with the recommendations and will improve documentation and tracking of equipment by ensuring tags and other identifying numbers are accurately entered into the system. While all equipment selected for testing was located, maintained and safeguarded...
2023-001 – Equipment management Management agrees with the recommendations and will improve documentation and tracking of equipment by ensuring tags and other identifying numbers are accurately entered into the system. While all equipment selected for testing was located, maintained and safeguarded there is room for improvement in documentation and data entry into the system. As of May 2023, the University has hired a full-time employee responsible for the oversight and maintenance of the federal equipment process and changes were already implemented prior to this discovery to improve recording and tracking of equipment. Additional procedures are under consideration including community education on asset documentation and processes as well as a review of accounts for funding source. These changes will ensure that equipment will be entered accurately in the system and that only equipment purchased with federal dollars will be classified as such. Implementation of additional controls will be completed by May 2024, prior to the next physical inventory cycle.
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final ...
Finding 2023-003 Reporting – Material Weakness in Internal Control Over Compliance Federal/State Agency Name: Department of Justice and State of South Dakota Department of Public Safety Program Name: Crime Victim Assistance FFAL # 16.575, 2022-COMBO-00022 Finding Summary: The Victims’ Service final financial report was not completed until requested by the auditors. Responsible Persons: Shannon Clark, Chief Financial Officer Lynn Peterson, Controller Michelle Tarrell, Finance Administrator Corrective Action Plan: A Finance Administrator has been designated for each Federal Financial Assistance Program. The Controller and Finance Administrator(s) will monitor and ensure reporting requirements are timely completed. Anticipated Completion Date: June 30, 2024
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the ...
FINDINGS- MAJOR FEDERAL AWARD PROGRAMS Material Weakness U.S. DEPARTMENT OF EDUCATION- Elementary and Secondary School Emergency Relief Fund- AL Number 84.425 Finding No.: 2023-004 Condition: The District's accounting function is controlled by a limited number of individuals resulting in the inadequate segregation of duties. Recommendation: The District needs to segregate duties where possible and create checks and balances. The Board should be aware of this issue and closely review and approve all financial related information. Action Taken: The District concurs with the recommendation. The District is reviewing its financial policies and procedures to better segregate duties where possible. The Superintendent will make the Board aware of their responsibility in regards to reviewing and approving financial items and asking questions. Anticipated Date of Completion: Ongoing
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